Articles
<![CDATA[Pengaruh Percaya Diri dan Tekad Yang Kuat Terhadap Berwirausaha ]]>
<![CDATA[Tambunan, Formaida]]>;
<![CDATA[Hasibuan, Renika]]>
<![CDATA[ Jurnal Administrasi Publik : Public Administration Journal Vol 8, No 2 (2018): Jurnal Administrasi Publik (Public Administration Journal) Desember ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (820.898 KB)
|
DOI: 10.31289/jap.v8i2.1901
<![CDATA[The purpose of this research is to know the influence of confidence and determination towards entrepreneurship. The data in this study consists of primary data obtained through questionnaires while the secondary data obtained through the village new terrain Medan Denai. The data obtained are then processed and analyzed with statistical test of Chi-Square in order to be retrieved if there is influence of confidence and determination towards entrepreneurship. The results showed: 1) majority of Entrepreneurship with the category both as much as 48 (52.7%) and the category less obtained 43 (47.3%), 2) the confidence of the majority of the categories less as much as 47 (51.6%) and the category strong retrieved 44 (48.4%), 3) the determination of the majority with a low category as many as 57 (62.6%) and higher category obtained 34 (37.4%), 4) confident effect on entrepreneurship with a value of p = 0.000. 5) determination to entrepreneurship with the value p = 0.028. Of research results obtained then expected society that entrepreneurship can instill a strong determination and has high confidence in entrepreneurship as well as Assistant researchers furthermore expected to be developed by adding some of the variables. It is based on that there are several factors that affect entrepreneurship.]]>
<![CDATA[Analisis Kebijakan Perencanaan Pajak (Tax Planning) Terhadap Penyesuaian Pendapatan dan Beban Dalam Perhitungan Pajak Penghasilan Pada PT. Kawasan Industri Medan ]]>
<![CDATA[Sucipto, Tia Novira]]>;
<![CDATA[Hasibuan, Renika]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 3 No 1 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 1 Tahun 2018 ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (425.15 KB)
<![CDATA[Penelitian ini bertujuan untuk mengetahui dengan jelas gambaran kebijakan perencanaan pajak (tax planning) terhadap penyesuaian pendapatan dan beban dalam perhitungan pajak penghasilan berdasarkan undang-undang perpajakan yang berlaku saat ini. Perencanaan pajak (tax planning) merupakan bagian dari manajemen pajak. Perencanaan pajak yaitu upaya legal yang dapat dilakukan oleh wajib pajak dalam hal penghematan pajak. Jenis penelitian yang dilakukan penulis adalah penelitian deskriptif analisis dengan menggunakan pendekatan kuantitatif, jenis data yang digunakan adalah data primer dan sekunder, teknik pengumpulan data yang dilakukan penulis adalah wawancara dan dokumentasi, metode analisis data adalah metode deskriptif yaitu metode yang mengumpulkan, menyusun dan menganalisa data sehingga memberikan keterangan lengkap bagi masalah yang dihadapi. Kebijakan perencanaan pajak (tax planning) yang dilakukan pada tahun 2015 adalah dengan memaksimalkan beban fiskal yaitu beban makan bersama untuk seluruh pegawai, beban handphone untuk manajer dan beban keamanan dan keselamatan kerja. Melalui kebijakan perencanaan pajak (tax planning) maka penghematan pajak sebesar Rp. 715.027.679 atau 71,10 %. Sebelum melakukan kebijakan perencanaan pajak (tax planning) pajak yang dibayar adalah Rp. 2.474.386.402. dan setelah adanya kebijakan perencanaan pajak (tax planning) pajak yang dibayar adalah sebesar Rp. 1.759.358.723. Perlu diperhatikan bagi pihak manajemen bahwa dalam perencanaan pajak (tax planning) harus benar-benar memahami undang-undang perpajakan yang berlaku.
Kata Kunci : Perencanaan pajak, Pajak Penghasilan, Koreksi Fiskal, Penghematan pajak]]>
<![CDATA[ANALISIS MEKANISME PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PERUM BULOG KANTOR DIVRE SUMATERA UTARA ]]>
<![CDATA[Hasibuan, Renika]]>;
<![CDATA[Purba, Rosanna]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018 ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (237.12 KB)
<![CDATA[Pajak sebagai iuran rakyat kepada kas negara berdasarkan undang-undang dengan tidak mendapatkan jasa timbal balik yang langsung dapat ditujukkan dan digunakan untuk membayar pengeluaran umum. Salah satu pajak penghasilan adalah pajak penghasilan pasal 23. Dalam pajak penghasilan terdapat pemotongan, penyetoran, dan pelaporan. Tujuan penelitian ini adalah untuk menganalisis mekanisme pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 pada Perum Bulog Kantor Divre Sumatera Utara. Metode analisis yang digunakan adalah metode deskriptif. Berdasarkan hasil penelitian pada Perum Bulog Kantor Divre Sumatera Utara telah melaksanakan pemotongan dengan tarif 2% dan sesuai dengan ketentuan perundang-undangan, penyetoran dan pelaporan pajak penghasilan pasal 23 sering mengalami keterlambatan dan tidak sesuai dengan peraturan menteri keuangan No. 80/PMK.30/2013 tentang tanggal jatuh tempo penyetoran dan pelaporan pajak penghasilan pasal 23.
Kata kunci : Pemotongan, Penyetoran, dan Pelaporan]]>
<![CDATA[PENGARUH PERCAYA DIRI TERHADAP BERWIRAUSAHA ]]>
<![CDATA[Tambunan, Formaida]]>;
<![CDATA[Hasibuan, Renika]]>
<![CDATA[ IKRA-ITH EKONOMIKA Vol 2 No 2 (2019): IKRAITH-EKONOMIKA vol 2 Nomor 2 Bulan Juli 2019 ]]>
Publisher : <![CDATA[Universitas Persada Indonesia YAI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (276.012 KB)
<![CDATA[ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh percaya diri terhadap berwirausaha.Data dalam penelitian ini terdiri dari data primer yang diperoleh melalui kuesioner sedangkan datasekunder diperoleh melalui Kelurahan Tegal Sari Mandala 1 Kecamatan Medan Denai yangselanjutnya diolah dan dianalisis dengan uji statistik Chi-Square. Hasil penelitian menunjukkan : 1)Berwirausaha mayoritas dengan kategori baik sebanyak 48 (52,7%) dan kategori kurang diperoleh43 (47,3%), 2) Percaya diri mayoritas kategori kurang sebanyak 47 (51,6%) dan kategori kuatdiperoleh 44 (48,4%), 3) Percaya diri berpengaruh terhadap berwirausaha dengan nilai p = 0,000.Dari hasil penelitian yang diperoleh diharapkan masyarakat yang berwirausaha dapat menanamkankepercayaan diri yang tinggi dalam berwirausaha serta bagi peneliti selanjutnya dapat menambahbeberapa variabel. Hal ini didasari bahwa terdapat beberapa faktor yang mempengaruhiberwirausaha.]]>
<![CDATA[Pengaruh Percaya Diri dan Tekad Yang Kuat Terhadap Berwirausaha ]]>
<![CDATA[Formaida Tambunan]]>;
<![CDATA[Renika Hasibuan]]>
<![CDATA[ Jurnal Administrasi Publik (Public Administration Journal) Vol 8, No 2 (2018): Jurnal Administrasi Publik (Public Administration Journal), December ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jap.v8i2.1901
<![CDATA[The purpose of this research is to know the influence of confidence and determination towards entrepreneurship. The data in this study consists of primary data obtained through questionnaires while the secondary data obtained through the village new terrain Medan Denai. The data obtained are then processed and analyzed with statistical test of Chi-Square in order to be retrieved if there is influence of confidence and determination towards entrepreneurship. The results showed: 1) majority of Entrepreneurship with the category both as much as 48 (52.7%) and the category less obtained 43 (47.3%), 2) the confidence of the majority of the categories less as much as 47 (51.6%) and the category strong retrieved 44 (48.4%), 3) the determination of the majority with a low category as many as 57 (62.6%) and higher category obtained 34 (37.4%), 4) confident effect on entrepreneurship with a value of p = 0.000. 5) determination to entrepreneurship with the value p = 0.028. Of research results obtained then expected society that entrepreneurship can instill a strong determination and has high confidence in entrepreneurship as well as Assistant researchers furthermore expected to be developed by adding some of the variables. It is based on that there are several factors that affect entrepreneurship.]]>
<![CDATA[Pengaruh Struktur Modal Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia ]]>
<![CDATA[Tia Novira Sucipto]]>;
<![CDATA[Renika Hasibuan]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/jrab.v20i2.5624
<![CDATA[This study aims to determine the effect of longterm debt to asset ratio and debt to equity ratio on corporate income tax payable in Consumer Goods Industry Sector Companies in the Indonesia Stock Exchange 2014-2018 period. The research method used is descriptive quantitative because the data used is in the form of numbers. The population in this study is the Consumer Goods Industry Sector Companies in the Indonesia Stock Exchange for the 2014-2018 period. The number of samples used in this study were 14 companies. The coefficient of determination (R square) is 0176 or 17.6%. This means that the independent variables, namely the long-term debt to asset ratio (LDAR) and the debt to equity ratio (DER), explain their effect on the dependent variable, namely corporate income tax payable to the Consumer Goods Industry Sector companies on the Indonesia Stock Exchange for the 2014-2018 period of 17, 6% while the remaining 82.4% is explained by other variables that are not explained in this research model.]]>
<![CDATA[Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT.Pelabuhan Indonesia I (Persero) Periode 2013-2017 : (Berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002) ]]>
<![CDATA[Rosanna Purba]]>;
<![CDATA[Renika Hasibuan]]>;
<![CDATA[Prananda Akbar Syam]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v5i2.452
<![CDATA[This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period 2013 to 2017.]]>
<![CDATA[Pengaruh Percaya Diri dan Tekad Yang Kuat Terhadap Berwirausaha ]]>
<![CDATA[Formaida Tambunan]]>;
<![CDATA[Renika Hasibuan]]>
<![CDATA[ Jurnal Administrasi Publik (Public Administration Journal) Vol. 8 No. 2 (2018): Jurnal Administrasi Publik (Public Administration Journal), December ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jap.v8i2.1901
<![CDATA[The purpose of this research is to know the influence of confidence and determination towards entrepreneurship. The data in this study consists of primary data obtained through questionnaires while the secondary data obtained through the village new terrain Medan Denai. The data obtained are then processed and analyzed with statistical test of Chi-Square in order to be retrieved if there is influence of confidence and determination towards entrepreneurship. The results showed: 1) majority of Entrepreneurship with the category both as much as 48 (52.7%) and the category less obtained 43 (47.3%), 2) the confidence of the majority of the categories less as much as 47 (51.6%) and the category strong retrieved 44 (48.4%), 3) the determination of the majority with a low category as many as 57 (62.6%) and higher category obtained 34 (37.4%), 4) confident effect on entrepreneurship with a value of p = 0.000. 5) determination to entrepreneurship with the value p = 0.028. Of research results obtained then expected society that entrepreneurship can instill a strong determination and has high confidence in entrepreneurship as well as Assistant researchers furthermore expected to be developed by adding some of the variables. It is based on that there are several factors that affect entrepreneurship.]]>
<![CDATA[SEMINAR CREATIVEPRENEURSHIP DAN WORKSHOP DASAR DIGITAL MARKETING PRODUK UMKM DI ERA MILENIAL ]]>
<![CDATA[Lani Purba, Mery]]>;
<![CDATA[Haloho, Elizabeth]]>;
<![CDATA[Hasibuan, Renika]]>
<![CDATA[ Journal of Community Service Vol 1 No 1 (2019): JCS, Desember 2019 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (741.283 KB)
|
DOI: 10.56670/jcs.v1i1.5
<![CDATA[Saat ini dunia bisnis sudah berkembang pesat dan terbuka bagi siapapun. Dalam hal ini kita mengenal istilah creativepreneur yang lebih banyak ditekuni oleh generasi muda yang melakukan bisnis dengan ide-ide yang lebih kreatif. Untuk menjadi creativepreneur, diperlukan memiliki jiwa wirausaha dan semangat yang tinggi. Selain mengembangkan kreatifitas, pebisnis saat ini teah menggunakan digital marketing sebagai media pemasaran bisnisnya. Digital marketing atau istilah lainnya pemasaran digital ini sudah banyak dimanfaatkan orang. Pemasaran secara digital bisa didefinisikan sebagai semua upaya pemasaran menggunakan perangkat elektronik/internet dengan beragam taktik marketing dan media digital di mana anda dapat berkomunikasi dengan calon konsumen yang menghabiskan waktu di online. Hal ini menginspirasi kami untuk melakukan pengabdian masyarakat kepada mahasiswa Fakultas Ekonomi Dan Ilmu Sosial, Universitas Sari Mutiara Indonesia yang merupakan bagian dari kaum milenial. Kegiatan ini ditujukan untuk memotivasi dan menginspirasi para mahasiswa menjadi creativepreneur. Mampu mengasah kretifitas menjadi bisnis serta jeli dalam melihat peluang bisnis dan menjalankan digital marketing dalam memasarkan bisnisnya. Metode yang dilakukan dalam pengabdian masyarakat ini adalah melaksanakan kegiatan seminar dengan tema creativepreneur dan wokshop digital marketing.]]>
<![CDATA[Analisis Pengaruh Covid-19 Terhadap Kinerja Keuangan Lippo Group Yang Terdaftar Di BEI Tahun 2018-2021 ]]>
<![CDATA[Emi Susanti Purba]]>;
<![CDATA[Devi Ruminta Nainggolan]]>;
<![CDATA[Roini Nela Setia Manurung]]>;
<![CDATA[Tina Novianti Sitanggang]]>;
<![CDATA[Renika Hasibuan]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v6i2.5562
<![CDATA[This study was conducted to..see whether Covid-19 had an influence on the Financial Performance of Lippo Groupsubsidiaries which on the Indonesia Stock Exchange in 2018-2021 through the variables determined in..this study. Datafrom financial reports every year, has carried out the process of determining the sample with adjusted criteria. The population is Lippo Group subsidiaries, using purposive sampling method, the final sample is 15 companies. This research aims to provide knowledge and become a source of information to help futre researchers, students,companies and external parties who need information. According to the output of this..study , it is partially known..that..there is a significant.influence of Current Ratio on financial performance. Return..On Assets, Working Capital turnover, Return..On Equity do..not have a significant..effect on Financial Performance. But all variables in..thisstudy ensure that..there..is a have a simultaneously effect on Financial Performance.]]>
